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SPECIAL GIFT SITUATIONS5. The property must be scientific equipment or apparatus substantially all ofthe use of which by the charitable recipient is for research or experimentation,94 or for research training, in the United States in physical or biologicalsciences 956. The property must not be transferred by the charitable recipient inexchange for money, other property, or services 967. The corporation must receive from the charitable recipient a written statementrepresenting that its use and disposition of the property will be inaccordance with the fifth and sixth of these requirements 97This deduction is computed in the same manner as is the case with respect to thespecial rule concerning gifts of inventory. 98§ 9.5 COMPUTER TECHNOLOGY OR EQUIPMENTSpecial federal tax rules govern the deductibility of charitable contributions ofcomputer technology or equipment. 99 The property that is eligible for this deductionmust be computer software, 100 computer or peripheral equipment, 101 andfiber-optic cable related to computer use. 102 The contribution must be made by aC corporation 103 and satisfy the following criteria:1. The recipient must be an educational institution, 104 a tax-exempt entitythat is organized primarily for purposes of supporting elementary andsecondary education, or a public library 1052. The contribution must be made no later than three years after the date thedonor acquired the property (or, in the case of property constructed bythe donor, the date on which construction of the property was substantiallycompleted) 1063. The original use of the property must be by the donor or the donee 1074. Substantially all of the use of the property by the donee must be for usewithin the United States for educational purposes that are related to thepurpose or function of the donee organization 10894 This phrase is the subject of IRC § 174.95 IRC § 170(e)(4)(B)(v).96 IRC § 170(e)(4)(B)(vi).97 IRC § 170(e)(4)(B)(vii).98 IRC § 170(e)(4)(A). See § 9.3(f).99 IRC § 170(e)(6).100 This term is defined in IRC § 197(e)(3)(B).101 This term is defined in IRC § 168(i)(2)(B).102 IRC § 170(e)(6)(F)(i).103 IRC § 170(e)(6)(F)(ii)104 That is, an organization described in IRC § 170(b)(1)(A)(ii). See § 3.4, text accompanied by notes 355–359.105 IRC § 170(e)(6)(B)(i).106 IRC § 170(e)(6)(B)(ii).107 IRC § 170(e)(6)(B)(iii).108 IRC § 170(e)(6)(B)(iv). 282